关于环境会计基本假设的探讨

A Study of Accounting Assumption for the Environment

摘要: 环境基本会计假设是对环境会计核算中无法确定的事项所作的合理推断,是建立环境会计理论与方法的基础。对于环境会计的基本假设,会计理论界有多种看法。本文认为,环境会计作为会计学的一个分支,其基本假设应以传统会计为基础,同时又要有所创新。本文将环境会计的基本假设归纳为6个方面,并论述了环境会计基本假设的基本内容以及与传统会计基本假设的异同。

Abstract: Accounting assumption for the environment is a rational inference on indefinite matter . It is a base to set up accounting for the environment theory and method. There are a lot of standpoints about accounting assumption for the environment in the field of accounting theory. This paper argues that because accounting for the environment is a branch of traditional accounting, the assumption should be built on the basis of traditional accounting. It presents six accounting assumptions for the environment.